Publications and Technical Bulletins Advisory Opinions (TSB-A)

Advisory Opinions (TSB-As)

An Advisory Opinion is issued at the request of a person or entity. It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts. An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.

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Alcoholic Beverage Tax	Highway Use Tax Advisory Opinions
Boxing & Wrestling Exhibitions Tax Advisory Opinions	Income Tax Advisory Opinions
Cigarette Tax Advisory Opinions	Mortgage Recording Tax Advisory Opinions
Corporation Tax Advisory Opinions	Petroleum Business Tax Advisory Opinions
Estate Tax Advisory Opinions	Real Estate Transfer Tax Advisory Opinions
Fuel Use Tax Advisory Opinions	Real Property Transfer Gains Tax Advisory Opinions
Gasoline & Similar Motor Fuel Tax Advisory Opinions	Sales Tax Advisory Opinions
Gift Tax Advisory Opinions	Stock Transfer Tax Advisory Opinions

Guidances (NYT-G) Memos (TSB-M) N-Notices Publications Browse by tax type	Form AD -1.8, Petition for Advisory Opinion Form AD -1.8-I, Instructions for Form AD-1.8

Last Modified: August 27, 2008